of October 31, 2012 No. 60
About financial accounting of fixed assets in state-financed organizations
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z
1. Approve the Instruction for financial accounting of fixed assets in state-financed organizations it (is applied).
2. Determine that state-financed organizations have the right to consider the objects which are registered as those before the date of entry into force of this resolution as a part of fixed assets.
3. Recognize invalid:
the resolution of the Ministry of Finance of the Republic of Belarus of December 20, 2001 No. 125 "About approval of the Instruction for financial accounting of fixed asset objects in state-financed organizations" (The national register of legal acts of the Republic of Belarus, 2002, No. 14, 8/7662);
the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 211 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of December 20, 2001 No. 125" (The national register of legal acts of the Republic of Belarus, 2009, No. 28, 8/20372);
item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2010 No. 50 "About some questions of financial accounting" (The national register of legal acts of the Republic of Belarus, 2010, No. 121, 8/22313).
4. This resolution becomes effective since January 1, 2013.
Minister
A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of October 31, 2012 No. 60
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